Thorsten Sellhorn

from Wikipedia, the free encyclopedia

Thorsten Sellhorn (* 1973 ) is a German economist and professor of business administration. Since 2014 he has held a chair at the Institute for Accounting and Auditing at the Faculty of Business Administration at the Ludwig Maximilians University in Munich .

Life

Thorsten Sellhorn graduated from high school in Wanne in Herne in 1992 .

He then studied economics (VWL) and business administration from 1993 to 1997 at the Ruhr University in Bochum . The title of his thesis published in 1998 was "Tax rate and constitutional law. Legal requirements for a political instrument" .

Thorsten Sellhorn then completed a degree abroad from 1997 to 1998 and obtained the academic degree Master of Business Administration (MBA) at the University of Wisconsin-Madison in the United States in 1998 (class from December 1998).

He received his doctorate summa cum laude with Bernhard Pellens at the Ruhr University Bochum in 2004 . His dissertation , published in 2004, was entitled Goodwill impairment. An empirical investigation of write-offs under SFAS 142. With a German summary .

Thorsten Sellhorn completed his habilitation in 2008 with the topic "Internationalization of Accounting" at the Ruhr University in Bochum.

In 2007 and 2012 he was a visiting scholar at Harvard Business School in Boston , Massachusetts , and the University of Arizona , both located in the United States.

Thorsten Sellhorn was a full professor at WHU - Otto Beisheim School of Management in Vallendar from 2008 to 2014 .

Since 2014 he has held the chair at the "Institute for Accounting and Auditing" at the Faculty of Business Administration at the Ludwig Maximilians University in Munich .

Research priorities

Thorsten Sellhorn's main research areas are International Financial Reporting Standards (IFRS), components of external accounting (including "quality", the principle of prudence and income management ), empirical accounting research , fair value accounting , publicity and fundamental analysis .

Awards (selection)

Thorsten Sellhorn received the following awards, among others:

  • 1995 to 1997: Scholarship from the German National Academic Foundation
  • 1997 to 1998: Fulbright scholarship
  • 2004: Ernst Zander Prize from the Institute for Corporate Management and the Alwin Reemtsma Foundation (dissertation prize)
  • 2005: Dissertation award from the German Stock Institute (DAI)
  • 2007: Research grant from the German Research Foundation (DFG)
  • 2010: "Best Teacher Award", full-time MBA class of 2010, WHU
  • 2011: "Best Teacher Award", full-time MBA class from 2011, WHU
  • 2014: "Best Teacher Award", Bachelor of Science class of 2011, WHU.

Fonts (selection)

  • Tax rate and constitutional law. Legal requirements for a political instrument . Deutscher Universitäts-Verlag, Wiesbaden 1998, ISBN 3-8244-0405-2 (also: University of Bochum, diploma thesis, 1998).
  • Goodwill impairment. An empirical investigation of write-offs under SFAS 142. With a German summary . Lang, Frankfurt am Main / Berlin / Bern / Brussels / New York / Oxford / Vienna 2004, ISBN 3-631-52707-1 (also: University of Bochum, dissertation, 2004).
  • Thorsten Sellhorn / Christian Barthelme: Pension obligations in accounting. Illustration of company pension schemes according to IFRS, HGB and US-GAAP . 2nd, revised edition. Hans Böckler Foundation, Düsseldorf 2014, ISBN 978-3-86593-188-7 .
  • Bernhard Pellens / Rolf Uwe Fülbier / Joachim Gassen / Thorsten Sellhorn: International accounting. IFRS 1 to 13, IAS 1 to 41, IFRIC interpretations, draft standards. With examples, exercises and case study . 9th, revised edition. Schäffer-Poeschel, Stuttgart 2014, ISBN 978-3-7910-3358-7 .

Web links

Individual evidence

  1. a b c d Curriculum Vitae by Thorsten Sellhorn on the website of the Ludwig Maximilians University in Munich. Retrieved July 2, 2019 .